Authors:

Fadilla Cahyaningtyas, Saluana Che Salleh

Abstract:

“This study endeavors to interpret Corporate Social Responsibility (CSR) practices aligned with the “Triple Bottom Line” principle within the context of “Tri Hita Karana.” Employing a qualitative approach with a literature review methodology, the research relies on secondary data spanning the literature period from 2018 to 2023. The results underscore that CSR management mirrors the Tri Hita Karana principles of Parhyangan (Connection with the Divine), Pawongan (Interpersonal Connections), and Palemahan (Harmony with Nature). Parhyangan materializes through CSR initiatives linked to religious activities, such as constructing places of worship. Pawongan is evident in CSR practices aiming to enhance the welfare of the local community, while Palemahan manifests in initiatives preserving the company’s surrounding environment. CSR management aligns with the objectives of the “Triple Bottom Line,” emphasizing not only profit but also the well-being of Nature and Humanity. The incorporation of Tri Hita Karana elements in CSR implementation serves to foster positive relationships among stakeholders and entities. Keywords: Corporate Social Responsibility, Tripple Bottom Line, Tr ita Karana, Parhyangan, Pawongan, Palemahan”

Keywords

Corporate Social Responsibility, Tripple Bottom Line, Tr ita Karana, Parhyangan, Pawongan, Palemahan

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https://jurnal.harianregional.com/jiab/full-109264

Published

2024-02-06

How To Cite

CAHYANINGTYAS, Fadilla; SALLEH, Saluana Che. Dive in the “Soul” of Corporate Social Responsibility Through the Philosophy of Tri Hita Karana.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 1, feb. 2024. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-109264. Date accessed: 28 Aug. 2025.

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Issue

Vol 19 No 1 (2024)

Section

Articles

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